#THE BENGAL LAND REVENUE SALES ACT, 1841
__________

##ARRANGEMENT OF SECTIONS
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###SECTIONS 

1. Regulations rescinded.
2. Interest and Penalty abolished.
3. Days fixed for sale.
4. Exception in unsettled Provinces and Benares.
5. Definition of an arrear.
6. All Estates in arrear to be said.
7. Claims in abatement and set off.
8. Exceptions.
9. Payment by non-proprietors.
10. Wards’ Estates and Minors. Attached by a Revenue Officer, Attached by a Court.
11. Exemption from sale, Proviso.
12. Sale.
13. Adjournment.
14. Order of sale.
15. Deposit on purchase.
16. Balance of purchase money.
17. Rents stopped after notice for sale.
18. Appeal.
19. Government may restore Estate.
20. Sale when to be final.
21. Certificate of Title.
22. Benamee purchase.
23. Notice of annualment.
24. Purchase liable for Mesne Revenue.
25. Grounds and conditions of reversal by a Civil Court. Proviso.
26. Refund on reversal of sale.
27. Enhancement of rents in Bengal, &c.
28. Under-tenures elsewhere.
29. Local Government may reserve all under tenures.
30. Purchase by a recorded or unrecorded proprietor of copartner, &C.
31. Arrears of rent.
32. Contempt.
33. Default.
34. Operation of Act.
35. Date of effect.
 
 
 
#THE BENGAL LAND REVENUE SALES ACT, 1841 

##ACT NO. XII. OF 1841. 

*Passed by the Hon’ble the Governor General of India in Council, on the 19th of July, 1841.*

AN Act for amending the Bengal Code in regard to Sales of Land for Arrears of Revenue.

**I. Preamble.**-Whereas it is deemed expedient with a view to the benefit of the Agricultural Community, 
to regulate  the number of periodical sales of Estates for arrears of Revenue; to discontinue the levy of 
interest and penalty upon such arrears; to provide for the sale at fixed and known periods of Mehals, the 
whole of the Land Revenue due from which may not have been discharged on or by appointed days; and 
otherwise to amend the laws for the realization of the Land Revenue; — 

**Regulations rescinded.**—It is hereby enacted, that Sec. 2, Reg. XIV. 1793; Sec. 2, Reg.  III. 1974, 
Reg. XI. 1822, except Sections 36 and 38, and Reg. VII. 1830 are rescinded, except in so far as they rescind 
other Regulations or parts of Regulations. 

**II. Interest and Penalty abolished.**—And it is hereby enacted, that there shall be no demand of interest 
or penalty upon any arrear of Land Revenue which shall fall due after the date specified in Section XXXV. 
of this Act.

**III. Days fixed for sale.**—And it is hereby enacted, that upon the promulgation of this Act the Sudder 
Board of Revenue at Calcutta shall determine with regard to each permanently settled District of Zillah 
under their jurisdiction, the fixed dates in each year on which shall be commenced the process for realizing 
by sale of Mehals the arrears of  Land Revenue due thereupon. And the said Board shall give notice of the 
dates  so  fixed  in  the  Calcutta  Gazette;  and shall  direct  corresponding  publication  to  be  made,  as  far  as 
regards each District, in the language of that District, in the Office of the Collector, or other Officer duly 
authorized to hold sales under this Act, and in the Courts of the Judge, Magistrate Principal Sudder Ameens, 
Sudder Ameens, and Sudder Moonsiffs; and the days so fixed shall not be charged until the same be charged 
by the said Board by advertisements and notifications in the manner above described ; such advertisements 
and notifications to be issued, on every occasion after the first above provided for, at least three months 
before the close of the official year preceding that in which new date or dates ae to take effect. Provided 
always, that another notice shall also be given for a period of not less than 15 clear days previous to each 
fixed date of sale by advertisement to be stuck up in each of the forenamed Offices and courts, and the 
Collector shall be bound to furnish during this interval to all enquirers full particulars as to what estates are 
in balance, and the amount due on each. 

**IV. Exception in unsettled Provinces and Benares.**—And it is hereby enacted, that in Districts not 
permanently settled, and in the Province of Benares, no sale shall take place for arrears of Land Revenue 
or other demand of government without the special sanction of the Sudder Board of Revenue previously 
obtained in each  several case of sale. 

**V. Definition of an arrear.**—And  it  is  hereby  enacted,  that  if  the  whole  or  a  portion  of  a  kist  or 
instalment of any month of the year, according to which the settlement and kistbundee of any Mehal have 
been regulated be unpaid on the first of the following month of such year, the sum so remaining unpaid 
shall be considered an arrear of Revenue. 

**VI. All Estates in arrear to be sold.**—And it is hereby enacted, that except as hereinafter excepted, 
all Estates from which at sunset of the day preceding that fixed for a sale an arrear of Revenue may be due, 
shall on the said fixed day, or on the day or days following as hereinafter provided, be put up to publication 
by and in the presence of the Collector or other Officer authorized by Government to exercise the powers 
of Collector in that behalf, and shall be sold to the highest bidder; and no payment or tender of payment 
made subsequent to unset of the day preceding that fixed for a sale shall bar or interfere with the sale either 
at or after its conclusion. 

**VII.  Claims  to  abatement  and  set  off.**—And  it  is  hereby  enacted,  that  no  claim  to  abatement  or 
remission of Revenue unless the same shall have been allowed by the authority of Government, nor any 
private  demand  or  cause  of  action  whatever  held  or  supposed  to  be  held  by  any  defaulter  against 
Government shall bar a sale, or render a sale under this Act void or voidable ; nor shall the plea that money 
belonging to the defaulter, and sufficient to pay the balance or part of it, was in the collector’ hands, bar a 
sale or render a sale under this Act void or voidable, unless such money stand in the defaulter’s name alone 
and without dispute, an unless after application in due time made by the defaulter, the Collector shall have 
neglected, or refused on insufficient grounds, to transfer it to the credit of the estate.

**VIII.  Exceptions.**—Provided  always,  and  it  is  hereby  enacted,  that  no  estate  shall  be  sold  for  the 
recovery of arrears or demands of the description mentioned below, otherwise than after a notification in 
the language of the District, specifying the nature and amount of the arrear or demand,  shall have been 
affixed,  for  a  period  of  not  less  than  fifteen  clear  days  preceding  the  day  of  sale,  in  the  Office  of  the 
Collector, or other Officer as aforesaid, by whom the sale is intended to be made, in the Court of the Judge 
within whose jurisdiction the land advertised lies, in the Courts of all the Principal Sudder Ameens, Sudder 
Ameens and Moonsiffs of the District, and at the Police Thannah of the Division in which the estate to 
which the notice related, or part of it is situated, the same to be certified by the receipt of the Officer at 
whose Office such publication may have been made;  and also at the Cutcherry of the Malgoozar of the 
estate, or at some conspicuous place upon the estate, the same to be certified by the peon or other person 
employed for the purpose. And it shall be declared in the said notification that no payment or tender of 
payment of the arrear or demand due, which may be made after sunset of the day preceding the fixed day 
of sale, will bar or interfere with the sale either at or after the transaction.

*First.*—Arrears due from or to be recovered by the sale of estates not permanently settled. 

*Secondly.*— Arrears other than those of the current or of the preceding year. 

*Thirdly.*—Arrears due on account of estates other than that to be sold. 

*Fourthly.*—Arrears of estates under attachment by order of the Judicial Authorities. 

*Fifthly.*—Arrears due on account of Tuccavy, Poolbundee, or other demands not being Land Revenue, 
but recoverable by the same process as arrears of Land Revenue. 

**IX. Payment by non-proprietors.** —And it is hereby enacted, that Collectors shall, at any time before 
sunset of the day preceding the fixed day of sale receive as a deposit from any party not being a proprietor 
of the estate in arrear, the amount of the arrear of Revenue due from it, to be carried to the credit of the said 
estate at sunset as aforesaid, unless before that time the arrear shall have been liquidated by a proprietor of 
the estate. And in case the party so depositing, whose money shall have been credited to the estate in the 
manner aforesaid, shall be a plaintiff in a suit pending before a Court of Justice for the possession of the 
same or any part thereof, it shall be competent to the Judge of the Zillah in which such estate is situated, to 
order the said party to be put into temporary possession of the said estate, subject to the rules in force for 
taking security in the cases of appellants and defendants. And if the party depositing whose money shall 
have been credited as aforesaid shall prove before a competent Civil Court that the deposit was made in 
order to protect an interest of the said party, which would have been endangered, or damaged by the sale of 
the estate, he shall be entitled to recover the amount of the deposit with interest, from the proprietors of the 
said estate.

**X. Wards’ Estates and Minors. Attached by a Revenue Officer. Attached by a Court.** —And it is 
hereby  enacted, that no estate shall be liable to sale for the recovery of arrears which have accrued during 
the period of its being under the management of the Court of Wards, and no estate, the sole property of a 
minor or minors, and descended to him or them by the regular course of inheritance duly notified to the 
Collector for the information of the Court of Wards, but of which the Court of Wards has not assumed the 
management under Regulation VI. 1822, shall be sold for arrears of Revenue accruing subsequently to his 
or their succession to the same, until the minor or minors, or one of them, shall have attained the full age 
of 18 years. And no estate held under attachment by the Revenue Authorities, otherwise than by order of a 
Judicial Authority, shall be liable to sale for arrears accruing whilst it was so held under attachment. And 
no estate held under attachment by a Revenue Officer, in pursuance of an order of a Judicial Authority, 
shall be liable to sale for the recovery of arrears of Revenue accruing during the period of such attachment, 
until after the end of the year in which such arrears accrued. 

**XI. Exemption  from  sale,  Proviso.**—And  it  is  hereby  enacted,  that  it  shall  be  competent  to  the 
Collector at any time before the sale of an estate shall have commenced to exempt such estate form sale ; 
and in like manner it shall be competent to the Commissioner of Revenue at any time before the sale of an 
estate shall have commenced, to exempt such estate from sale, by a special order to the Collector to that 
effect in each case; and no sale of an estate shall be legal if held after the receipt of an order of exemption 
in respect, to such estate. Provided, however, and it is hereby enacted, that the Collector or Commissioner 
shall duly record in a proceeding the reason for granting such exemption; and provided also, that an order 
for exemption so issued by the Commissioner shall not affect the legality of a sale which may have taken 
place before the receipt by the Collector of the order for exempting it from sale. 

**XII. Sale.**—And it is hereby enacted, that sales shall ordinarily be made by the Collector or other Office 
duly authorized by Government in that behalf in the Land Revenue Cutcherry at the Sudder Station of the 
District, provided, however, that it shall be competent to the Sudder Board to prescribe a place for holding 
sales other than Cutcherry whenever they shall consider it beneficial to the parties concerned. 

**XIII. Adjournment.**—And it is hereby enacted, that in case the Collector, or other Officer as aforesaid, 
shall be unable from sickness, from the accurrence of a holiday, or from any other cause to commence the 
sale on the day of sale fixed as aforesaid, or if, having commenced it, he be unable, from any cause, to 
complete it, he shall be competent to adjourn it to the next day following, not being Sunday or other close 
holiday, recording his reasons for such adjournment, forwarding a copy of such record to the Commissioner 
of Revenue, and announcing the adjournment by a written proclamation stuck up in his Cutcherry; and so 
on, from day to day, until he shall be able to commence upon, or to complete the sale, but with the exception 
of adjournments so made, recorded, and reported, each sale shall invariably  be made on the day of sale 
fixed in the manner aforesaid. 

**XIV. Order of sale.**—And it is hereby enacted, that on the day of sale fixed according to Section III. 
of this Act, sales shall proceed in regular order; the estate to be sold bearing the lowest number on the           
Towjee or registers in use in the Collector’s Office of the District being put up first, and so on, in regular 
sequence; and it shall not be lawful for the Collector or other Officer as aforesaid to put up any estate out 
of its regular order by number. 

**XV. Deposit on purchase.**—And it is hereby enacted, that the party who shall be declared the purchaser 
of an estate at any such public sale as aforesaid, shall be required to deposit immediately, or as soon after 
the conclusion of the sale as the Collector may think necessary, either in Cash, Bank of Bengal Notes or 
Post Bills, or Government Securities duly indorsed, 25 per cent. on the amount of his bid and in default of 
such deposit, the estate shall, forthwith, be put up again and sold. 

**XVI. Balance of purchase money.**—And it is hereby enacted, that the full amount of purchase money 
shall be made good by the purchaser before sunset of the thirtieth, day from that on which the sale of the 
estate bought by him took place, reckoning that day as one of the thirty: or if the thirtieth day be a Sunday 
or other close holiday, then on the first office day after the thirtieth: and in default of payment within the 
prescribed period as aforesaid, then and afterwards as often as such default shall occur, the deposit shall be 
forfeited to Government, the estate shall be re-sold, and the defaulting purchaser shall forfeit all claim to  
the estate, or to any party of the sum for which it may subsequently be sold, and in the event of the proceeds 
of the sale which may be eventually consummated being less than the price bid by the defaulting bidder 
aforesaid, the difference shall be leviable from him by any process authorized for realizing an arrear of 
Public Revenue, and it shall be so levied and credited to the defaulting proprietor of the estate sold, and if 
default of payment of purchase money shall have occurred more than once, the defaulting bidders shall  be 
held jointly and severally responsible for such difference to the extent of the amount of their respective 
bids. Provided always, that every such re-sale shall be made after notification and in the forms prescribed 
by Section VIII. of this Act. 

**XVII. Rents stopped after notice for sale.**—And it is hereby enacted, that whenever an estate shall 
have  been  sold  as  aforesaid,  the  Collector,  or  other  Officer  as  aforesaid  shall  affix  proclamation  in  the 
language  of  the  District  in  his  Cutcherry;  and  as  soon  thereafter  as  may  be  in  the  Cutcherries  of  the 
Moonsiffs and of the Darogahs of Police, within whose jurisdiction or jurisdictions any part of such estate 
may be situate; and also at the Cutcherry of the Malgoozar of such estate; or on some conspicuous place on 
such estate. Forbidding the ryots and under-tenants of such estate to pay rent falling due subsequent to the 
date therein specified and up to the date of the subsequent notice hereinafter prescribed by Section XXI. of 
this Act, on pain of not being entitled to credit in their accounts with the purchaser for any sums paid within 
the period aforesaid.

**XVIII. Appeal.**—And it is hereby enacted, that it shall be lawful for the Commissioner of Revenue to 
receive an appeal against any sale made under this Act if preferred to him on or before the fifteenth day 
from the date of sale, reckoning as in Section XVI., or if preferred to the Collector for transmission to the 
Commissioner on or before the tenth day from the day of sale, and not otherwise: and the Commissioner 
shall be competent in every case of appeal so preferred, to annual any sale of an estate made under this Act, 
which shall appear to him not to have been conducted according to the provisions of this Act, awarding at 
the same time to the purchaser a payment from the proprietor of any moderate compensation, for his loss, 
if the sale shall have been occasioned by neglect of the proprietor, such compensation not to exceed interest, 
at the current rate of Government Securities, on the amount of deposit or balance of purchase money during 
the period of its being retained in the Collector’s Office, and the order of the Commissioner shall, in such 
cases, be final.

**XIX. Government may restore Estate.** —And it is hereby enacted, that it shall be competent to the 
Commissioners of Revenue on the ground of hardship or injustice to suspend the passing of final orders in 
any case of appeal from a sale and to represent the case of the Sudder Board of Revenue, who, if they see 
cause, may recommend to the Local Government to annual the sale; and the Local Government in any such 
case, may annual the sale and cause the estate to be restored to the proprietor on such conditions as may 
appear equitable and proper.

**XX. Sale when to the final.** —And it is hereby enacted, that all sales of which the purchase money has 
been  paid  up  as  prescribed  in  Section  XVI.  of  this  Act,  and  against  which  no  appeal  shall  have  been 
preferred, shall be final and conclusive at noon of the thirtieth day from the day of sale, reckoning the said 
day of sale, as the first of the said thirty days. And sales against which an appeal may have been preferred, 
and  the  appeal  dismissed  by  the  Commissioner,  shall  be  final  and  conclusive  from  the  date  of  such 
dismissal, if more than thirty days from the day of sale, or if less, then at noon of the thirtieth day as above 
provided.

**XXI. Certificate of Title.** —And it is hereby enacted, that immediately upon a sale becoming final and 
conclusive, the Collector or other Officer as aforesaid, shall give to the purchaser a Certificate of title in the 
following form: 

I certify that A. B. has purchased at  Public Auction under Act XII, of 1841, Mehal C, and that his 
purchase has taken effect on and since the —day of — (being the date of sale.) 


(Signed) D. E., Collector.
 
 
And the said certificate shall be deemed in any Court of Justice sufficient evidence of the title to the estate 
sold being vested in the person or persons named form the date specified : and the Collector shall also notify 
such transfer by written proclamation in his own Cutcherry, and in those of the Moonsiff and Darogah of 
the jurisdictions within which any part of the estate sold shall be situated, and also at the Cutcherry of the 
Malgoozar of the estate or on some conspicuous place on the estate; and shall apply the purchase money 
first to the liquidation of all arrears due upon the day of sale, or upon the day of the original sale, if the sale 
finally consummated be a re-sale; and secondly, to the liquidation of all outstanding demands debited to 
the Muhal in the Public accounts of district, holdings the residue, if any, in deposit on account of the late 
recorded proprietor or proprietors of the estate sold, to be paid to their receipt on demand in the manner 
following; to wit, in shares proportioned to their recorded interest in the estate sold, if such distinction of 
shares were recorded, or if not, then as an aggregate sum to the whole body of proprietors upon their joint 
receipt.  Provided  that, if prior  to payment  of  any  surplus that  may  remain  of the  purchase  money  after 
liquidation of all Government arrears and dues to the proprietor of the estate sold, or his representative, the 
same may be claimed by creditors in satisfaction of debts due by him to them, or by any one creditor, such 
surplus shall not be payable to any such claimant, nor shall it be withheld from the proprietor by attachment, 
except under precept, and in satisfaction of decrees of Court for such debts. And if the balance of purchase 
money have in any such case been paid away in liquidation of the proprietor’s just debts by order of any 
Court,  and  a  decree  shall  afterwards  pass  for  annulling  the  sale,  the  proprietor  shall  not  be  restored  to 
possession until the amount so paid away be returned by him with interest. 

**XXII. Benamee purchase.**—And  it  is  hereby  enacted,  that  any  suit  brought  to  oust  the  certified 
purchaser  as aforesaid,  on the  ground that  the  purchase  was  made  on  behalf  of another  person,  not  the 
certified purchaser, though by agreement the name of the certified purchaser was use, shall be dismissed 
with costs.

**XXIII. Notice of annulment.**—And  it  is  hereby  enacted,  that  the  annulment  of  a  sale  by  a 
Commissioner shall be publicly noticed by the Collector or other Officer as aforesaid in the same manner 
as the becoming final and conclusive of sales is required to be notified by Section XXI. of this Act, and the 
amount of deposit and balance of purchase money shall be forthwith returned to the purchaser, with interest 
thereon, at the highest rate of the current public securities, from the dates on which they were respectively 
paid in, to the date on which the refund is actually made.

**XXIV. Purchase liable for Mesne Revenue.**—And it is hereby enacted, that the party certified as the 
proprietor of an estate by purchase at public sale for the recovery of arrears of Revenue shall be answerable 
for  all  instalments  of  the  Revenue  of  Government  which  may  fall  due  subsequently  to  the  day  of  sale: 
provided,  however,  that  in  the  case  of  re-sales  the  purchaser  shall  be  answerable  for  all  instalments  of 
Revenue which fell due subsequently to the day of the first sale.

**XXV. Grounds and conditions of reversal by a Civil Court. Proviso.**—And it is hereby enacted, 
that no sale for arrears of Revenue or other demands realizable in the same manner, made after the taking 
effect of this Act, shall be set aside by a Court of Justice except upon the ground of its having been made 
contrary to the provisions of this Act: And except the contravention thereto shall have been declared and 
specified in an appeal made to the Commissioner, under Section XVIII. of this Act, and except the action 
in the Civil Court be instituted within one year form the date of the sale becoming final and conclusive, as 
provided in Section XX. of this Act: and no person shall be entitled to contest the legality of a sale after 
having  received  any  portion  of  the  purchase  money;  Provided,  however,  and  it  is  hereby  enacted,  that 
nothing in this Act contained shall be construed to debar any person considering himself wronged by any 
act or circumstance connected with a sale under this Act, from his remedy in a personal action for damages 
against the individual by whose act or omission he considers himself to have been wronged. 

**XXVI. Refund on reversal of sale.**—And it is hereby enacted, that in the event of a sale being reversed 
by  a  final  decree  of  a  Court  of  Justice,  the  purchase  money  shall  be  refunded  to  the  purchaser  by 
Government, together with interest at the highest rate of the current public securities. 

**XXVII. Enhancement of rents in Bengal, & c.**—And it is hereby enacted, that the purchaser of an 
estate sold under this Act, for the recovery of arrears due on account of the same, in the permanently settled 
districts of Bengal, Behar, Orissa an Benares, shall acquire the estate free from all encumbrances which 
may have been imposed upon it after the time of settlement, and shall be entitled after notice given under 
Section  X.  Regulation  V.  1812,  to  enhance  at  discretion,  (anything  in  the  existing  Regulations  to  the 
contrary notwithstanding) the rents of all under-tenures in the said estate, and to eject all tenants thereof, 
with the following exceptions: 

*First*. Tenures which were held as Istemraree or Mocurreree at a fixed rent, more than 12 years before 
the Permanent Settlement. 

*Secondly*. Tenures existing at the time of the Decennial Settlement, which have not been or may not be, 
proved to be liable to increase of assessment, on the grounds stated in Section LI. Regulation VIII. of 1793. 

*Thirdly*. Lands held by Khood Kasht or Kudeemee Ryots having rights of occupancy at fixed rents or 
at rents assessable according to fixed rules under the Regulations in force. 

*Fourthly*. Lands held under bona fide leases, at fair rents, temporary or perpetual, for the erection of 
dwelling houses, or manufactories, or for mines, gardens, tanks, canals, places of worship, burying grounds, 
clearing of jungle, or like beneficial purposes, such lands continuing to be used for the purposes specified 
in the leases.

*Fifthly*. Farms granted in good faith at fair rents and for specified areas by a former proprietor, for terms 
not exceeding twenty years, under written leases, registered within a month from their date. Provided that 
a written notice, specifying full particulars of the position, rent and area of the lands, the  terms of the lease 
and the names of the parties shall at the same time be given by the latter to the Collector in every case, and 
the Collector shall be at liberty to object to the same in the event of his seeing reason to believe that the 
security of the Public Revenue will be materially affected thereby. The exception declared in this Clause 
shall not extend to leases objected to by the Collector, by a notification to be fixed up in his Office, with 
the sanction of the Commissioner, within three months of the date of the notice so made to him by the 
parties. Provided also, that a purchaser of an estate at a sale for arrears of Revenue shall be at liberty by suit 
in Court to set aside all such farms, although the same be under written and duly registered leases, and 
although such notice may have been given as aforesaid, if the same shall not have been granted in good in 
faith at fair rents. 

**XXVIII. Under-tenures elsewhere.**—And it is hereby enacted, that the purchaser of an estate sold 
under this Act for the recovery of arrears due on account of the same in Districts other than those mentioned 
in Section XXVII. Shall acquire the estate free from all encumbrances which may have been imposed upon 
it  after the time  of  settlement,  and  shall  be  competent  to avoid  and annual  all tenures  which  may  have 
originated with the defaulter or his predecessors, being representatives or assignees of the original engager, 
as well as the agreements with ryots or the like settled or credited by the first engager or his representatives, 
subsequently to the last Settlement, as well as all tenures which the first engager may, under the conditions 
of his settlement, have been competent to set aside, alter, or renew, saving always and except bona fide 
leases of ground for the erection of dwelling houses, or buildings, or for offices thereunto belonging or for 
gardens, tanks, canals, water-courses, or the like purpose, which leases or engagements shall, so long as the 
land  in  duly  appropriated  to  such  purposes,  and  the  stipulated  rent  paid,  continue  in  force  and  effect. 
Provided that nothing in this Act contained shall be construed to entitle any purchaser of land at a public 
sale  to  demand  a  higher  rate  of  rent  from  any  persons  whose  tenure  or  agreement  may  be  annulled  as 
aforesaid than was demandable by the former Malgoozar, except in cases in which such persons may have 
held  their  lands  under  engagements,  stipulating  for  a  lower  rate  of  rent  than  would  have  been  justly 
demandable for the land, in consequence of abatements having been granted by the former Magoozars from 
the old established rated by special favour, or for a consideration, or the like, or in cases in which it may be 
proved that according to the custom of the pergunnah, Mouzah, or other local division such persons are 
liable to be called upon for any new assessment, or other demand not interdicted by the Regulations of 
Government. 

**XXIX. Local Government may reserve all under tenures.**—And it is hereby enacted, that is shall be 
competent to the Local  Government when it shall seem proper at any time before a sale for arrear shall 
have been actually made, to direct it to be made, subject to the leases, assignments, or other incumbrances, 
with  which  a  proprietor  in  possession,  his  ancestors,  or  predecessors  may  have  burthened  his  assessed 
estate, or to such of them as shall appear proper. In all such cases, notice of the condition imposed by the 
Local Government shall be given by the Collector at the time of calling up the lot for sale, and such further 
notification shall be made as the Local Government may direct : provided, however, that in case the sale so 
restricted shall not realize an amount, equal to the arrear due at the time of sale, or there shall appear ground 
to apprehend, that by reason of the restriction the future realization of the Revenue will be endangered, it 
shall be competent to the Local Government at any time before such restricted sale shall have become final 
and conclusive in the manner laid down in Section XX. of this Act, to direct the sale to be cancelled, and a 
new sale of the estate to be made without other restriction than those contained in the exceptions specified 
in Clauses 1 to 5 of Sec. XXVII. of this Act. If after the sale has become final and conclusive, occasion 
should again arise to bring to sale for arrears an estate purchased with a restriction of the above description, 
it shall at all times by competent to the Local Government to direct that the Muhal shall be sold without 
any other restriction than those contained in the exceptions specified in Clauses 1 to 5 Sec. XXVII. of this 
Act, or with the reservation before reserved. In the former event, should the purchase money realized by 
the unrestricted sale exceed in a large amount the sum obtained at the restricted sale, it shall further be 
competent to the Local Government to direct a portion, or the whole of the excess to be paid to persons 
whose interests having been reserved at the first, shall become void at the second sale. 

**XXX. Purchase by a recorded or unrecorded proprietor or copartner, & C.**—And it is hereby 
enacted, that excepting copartners of estates under Butwarrah who may saved their shares from sale under 
Sections 33 and 34, Regulation XIX. 1814, any recorded or unrecorded proprietor or copartner who may 
purchase in his own name or in the name of another the estate of which he is proprietor or copartner ; or 
who by re-purchases or otherwise, may recover possession of the said estate after it has been sold for arrears 
under this Act: and likewise any purchaser of an estate sold for other arrears or demands than those accruing 
upon itself, shall by such purchase acquire the estate subject to all its encumbrances existing at the time of 
sale and shall not acquire any rights in respect to ryots and under-tenants which were not possessed by the 
previous proprietor at the time of the sale of the said estate. 

**XXXI. Arrears of rent.**—And it is hereby enacted, that arrears of rent which at the date of sale may 
be due to the defaulter from his tenants, shall be recoverable by him after a sale by any process except 
distraint which might have been used by him for the purpose before the sale was made.

**XXXII. Contempt.**—And it is hereby enacted, that any Collector or Officer exercising the powers of 
Collector,  in  respect  to  sales,  be  competent  to  punish  any  contempt  committed  in  his  presence  in  open 
Cutcherry or Office for the time being, by fine, to an extent  not exceeding Co.’s Rs.200, commutable, if 
not paid, to imprisonment in the civil jail for a period not exceeding one month; and the Magistrate to whom 
such an offender may be sent by a Collector as aforesaid, shall carry his sentence into effect. Provided that 
an appeal from any order passed under this Section shall lie to the Revenue Commissioner, whose decision 
shall be final.

**XXXIII. Default.**—And it is hereby enacted, that a default to make good a bid by making the deposit 
required by Section XV. of this Act shall be held to be a contempt. 

**XXXIV. Operation of Act.**—And it is hereby enacted, that the operation of this Act shall be confined 
to the Provinces of Bengal, Behar, Orissa and Benares, now subject to the General Regulations and to the 
Ceded and Conquered Provinces similarly subject to the General Regulations under the Government of the 
Presidencies of Fort William in Bengal, and nothing in this Act contained shall affect land in the Town of 
Calcutta or the Settlements of Singapore, Penang or Malacca.

**XXXV. Date of effect.**—And it is hereby enacted, that this Act shall have effect on and after the First 
day of January 1842.